Use Windows Imaging and Configuration Designer to create packages to update SKU of Windows 10

Select File - New Project

Enter a name and description

Select the type as Provisioning package and click Next

Select the Windows edition this provisioning package will apply to. Select All Windows desktop editions and click Next

Click Finish

Expand Runtime settings - EditionUpgrade - UpgradeEditionWithProductKey

Enter in the key for the new SKU you wish to use (this could be the KMS key if you use KMS, e.g. https://technet.microsoft.com/en-us/library/jj612867(v=ws.11).aspx)

Select File - Save

Select Export - Provisioning package

Change the Owner to IT Admin then click Next

Select if the package should be encrypted (if it has real product keys for example) and if it should be signed to prove its authenticity. Click Next then click Build

Select the location to save and you now have a ppkg file that can be applied to Windows 10 either via direct execution of deploying via a management service like Intune